Guide · JOB · 101
Freelancing & gig work
Which visa lets you freelance, the 3.3% withholding, and how to register as a sole proprietor.
In short
- It all depends on your visa. Freelancing/self-employment is allowed on F-series (F-2, F-4, F-5, F-6) and some D-8. It's not allowed on D-2 (student), D-10 (job-seeker), or tourist visas.
- Korean clients typically withhold 3.3% from your pay (3% income tax + 0.3% local). You settle it in the May tax filing.
- Most freelancers register as a sole proprietor (사업자) at the tax office with their ARC. It's quick and cheap if your visa qualifies.
- Remote work for foreign clients has its own route: the F-1-D "Workcation" (digital nomad) visa, but the income bar is high (~₩88–110M/yr).
You can freelance in Korea, but immigration takes it seriously, and saying "it's just freelance" won't help you. The first thing to check is what your visa allows. Once that's clear, the tax side is fairly simple.
Visas that allow freelancing
| Can freelance / self-employ | Cannot (without a change) |
|---|---|
| F-2 (long-term resident), F-4 (overseas Korean), F-5 (permanent resident), F-6 (marriage): broad work rights. D-8 allows business activity tied to your company. | D-2 (student: limited part-time only, no free freelancing), D-10 (job-seeker: for job searching only), C-series & tourist: no profit-making work. |
If you're on E-7 employment, your work is tied to your sponsor, so side freelancing generally needs permission. See changing jobs and visa types.
Registering as a sole proprietor (사업자)
If your visa qualifies, this is the usual route:
1. Have a qualifying visa + ARC
F-2/4/5/6 or D-8 (with ARC). Without a qualifying visa you can't register directly. You'd need an agent/lawyer or a status change.
2. Go to the district tax office (세무서)
Or register online via Hometax. Bring your ARC and a lease/address (home address works with landlord permission). Pick a trade name or use your own name.
3. Get your business registration certificate
Issued quickly (often same day). Some activities (e.g. selling online, 통신판매업) need an extra e-commerce filing.
4. Open a business bank account
Recommended (often required) to keep business and personal money separate. See banking.
The 3.3% withholding and your actual taxes
- When a Korean client pays a freelancer, they usually withhold 3.3% (3% national income tax advance + 0.3% local). You receive the rest, plus a withholding certificate (원천징수영수증). Keep every one.
- The 3.3% is only a prepayment. Your final tax is worked out in May, when you file an annual return (종합소득세). If 3.3% overpaid your actual tax you get a refund; if you owe more, you pay the difference. Income tax is progressive 6–45%.
- VAT (부가세): sole proprietors generally register for 10% VAT, filed twice a year (Jan & Jul); small businesses under ₩104M may use simplified rates. Very small earners may be exempt from some obligations, so check your case.
- Social insurance: as self-employed you pay the full pension + health contributions yourself (no employer half). The National Pension rate rose to 9.5% in 2026 (rising toward 13% by 2033). See tax & insurance.
Remote work for foreign clients: the F-1-D visa
If you work remotely for overseas employers/clients (not Korean ones), the F-1-D "Workcation" / digital-nomad visa (launched 2024) lets you live in Korea up to 2 years (1 + 1 renewal). Key points:
- High income bar: ~2× Korea's per-capita GNI, roughly ₩88–110M/year (~$66–72k), verified by pay slips/bank statements. It's meant for established professionals rather than entry-level workers.
- Requires private health insurance (~₩100M coverage) and a clean background check (apostilled).
- You cannot work for Korean clients or register a Korean business on it. Foreign-source income only. Freelancers without a formal overseas business affiliation may struggle to qualify.
- Tax: if you stay 183+ days you may become a Korean tax resident, so don't assume foreign income is automatically exempt. Consult a 세무사.
Getting paid
- Korean clients: bank transfer, minus the 3.3% withholding.
- International clients: services like Wise, Payoneer, Deel handle cross-border payment to a Korean or foreign account (compare fees). See sending money.
- Keep clean records of every invoice and withholding certificate for the May filing.
Common questions
Can I freelance on a D-10 or student visa?
No free freelancing. D-10 is for job-seeking; D-2 allows limited part-time work only. Doing paid freelance work outside these limits is an immigration violation.
What's the 3.3% I keep seeing?
A withholding prepayment (3% + 0.3% local) Korean clients deduct. You settle it in May and often get a refund. Keep the certificates.
Do I need to register a business to freelance?
Usually yes (사업자 registration) if you have a qualifying visa. It's quick at the tax office/Hometax with your ARC.
Is the digital-nomad visa realistic for me?
Only if you earn ~$66k+/year from foreign clients/employer. Below that, it's not available; look at other status routes.
Sources: Korea Immigration Service / Ministry of Justice (visa permitted activities, F-1-D manual, Mar 2026), National Tax Service (3.3% withholding, VAT, 종합소득세), NPS 2026 rate (9.5%), and 2026 freelancing guides. Figures indicative.
Last verified: July 2026. Visa rules and thresholds change. Confirm with immigration (1345) and a licensed 세무사. General information, not legal, immigration or tax advice.
Going freelance here?
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